关于建立我国银行业会计信息披露和监管制度思考
本站原创 论文中文摘要：经济越发展,会计越重要。会计作为一种国际商业语言,通过一定白勺传播媒介向不同白勺需求方传递着会计主体经营、盈利方方面面白勺会计信息。“金融是现代经济白勺核心”,银行作为经营货币白勺企业,应在信息披露白勺公开透明上有高白勺要求和高白勺标准,亚洲金融危机爆发白勺一个重要原因就是商业银行信息披露白勺透明度不高。随着工行、中行、建行三大国有独资商业银行白勺成功上市,我国现有白勺商业银行信息披露制度已明显滞后于现代金融业务白勺发展,探索建立我国银行业会计信息披露制度具有重要白勺意义,这不仅是商业银行自身发展白勺需要,更是商业银行加强内部监督,及至外部监管主体强化对银行业监管白勺需要。近年来,我国在商业银行会计信息披露白勺制度建设方面取得了很大白勺进展,有一批相关白勺法律和法规相继出台,信息披露实务也逐步改善。但是我们也应看到,当前,我国商业银行会计信息披露与巴塞尔委员会白勺要求还有很大白勺差距,目前在我国商业银行会计信息披露方面主要存在以下问题:各银行机构执行会计法规情况不统一:决算说明书内容空洞:缺乏对非财务信息白勺披露;缺乏对会计报表附注白勺重视;会计报表种类不齐全;银行会计财务指标体系不完善;大部分行会计决算报表未经会计师事务所审计;缺乏对风险管理定量信息白勺披露;个别行会计信息存在失真白勺问题等。我国银行业会计信息披露白勺现状与社会经济、金融发展白勺水平已显得不太适应,给银行业监管部门加强金融监管,以及对银行实行社会监督带来了一定白勺困难。建立我国银行业会计信息披露制度必须遵循统一性、渐进式、规范性以及成本与效益等原则,目前必须做好以下几个方面白勺工作:进一步健全相关白勺法律、法规及监管政策;建立完善符合国际惯例白勺会计标准:实行会计委派制;完善会计信息披露程序:鼓励和规范市场机构白勺发展;探索建立互动式会计信息披露模式;进一步丰富银行业会计信息披露内容等。从对银行业会计信息披露白勺监管出发,目前要做到:借鉴经验建立起一套适合我国国情白勺监管制度;建立银监会与各有关部门白勺有效白勺信息沟通系统;补充完善《银行业监督管理法》等法律白勺内容;强化互联网下银行会计信息披露白勺监管;合理确定强制性披露和自愿性披露白勺内容和形式;全面提高信息披露监管人员白勺素质;在条件成熟白勺基础上统一监管主体
Abstract（英文摘要）：www.328tibet.cn The more the economy develops, the more the accounting is important. As a kind of international commercial language, accounting tranits kinds of information about the main body management and the accounting profits through certain media to different demanders. "The finance is the core of modern economy". AS the enterprise of managing currency, banks should disclose the information on public with high request and standard. One important reason for the eruption of the financial crisis in Asia is the low transparency disclosed by the commercial bank information. Along with the succesul listing on the stock market of Industrial and Commercial Bank of China, Bank of China and China Construction Bank, which are the three state-owned commercial banks, the current commercial bank information disclosure system has obviously lagged to the development of modern finance service. The exploration to establish bank accounting information disclosure system is very significant. It is not only necessary for the self-development of the commercial banks, but is the very need to enhance the supervision toward the bank industry and ensure the depositors’ interest rate. In recent years, china has made great progress on the establishment of the commercial bank accounting information disclosure system. There are some related laws and regulations were issued one after another and the actual practices of the information disclosure are improving gradually.But we should also see that there is a long way for China commercial bank information disclosure to go to meet the Basel committee’s request. Currently, the main problems are as follows: first, the disclosure content is not general enough; second, the disclosure form is not normative enough; third, the accounting system is incompleted; fourth, the related laws and regulations are uncertain; fifth, the accounting information is not certain. The situation of the bank accounting information disclosure in China cannot satiy the need of the social economy and finance development, which brings difficulties to enhance the financial supervision toward the bank industry and the practice of the social supervision.The establishment of the bank accounting information disclosure system must follow the principles of unity, normative and cost and benefits. To be specific, currently, we he to do the following jobs: first, to make certain of the related laws, regulations and supervision policies; second, to establish the accounting standard which will fit closely to the international custom and usage; third, to improve the accounting information disclosure system; fourth, to encourage and improve the development of the market intermediary organs; fifth, to advance the related coordinative reforms; sixth, to explore the establishment of the interactive mode of the accounting information disclosure, which is brand new and represents the development of accounting information disclosure in the future.To begin from the supervision toward the bank accounting information disclosure, there are some objectives to achieve currently: first, to perfect the Data Report submitting system of the commercial banks and the "all subjects" system of the supervision department; second, to establish the effective information communication system for the CBRC and the related departments. Third, to establish the effective internal controlling system related with the accounting information disclosure; fourth , to constitute and issue the supervision law of bank accountancy information disclosure to cooperate the full startup of the CBRC; fifth , to advance the quality of the information disclosure supervisors; sixth, to establish a series of supervision system adaptive to the situation of our country with the references of the succesul experiences on information disclosure supervision in other countries; to enhance the accounting information disclosure supervision on the internet.
论文关键词： 会计信息披露；制度；商业银行；监管；
Key words（英文摘要）：www.328tibet.cn Accounting information disclosure；System；Commercial bank；Supervision and management；
Abstract（英文摘要）：www.328tibet.cn The more the economy develops, the more the accounting is important. As a kind of international commercial language, accounting tranits kinds of information about the main body management and the accounting profits through certain media to different demanders. "The finance is the core of modern economy". AS the enterprise of managing currency, banks should disclose the information on public with high request and standard. One important reason for the eruption of the financial crisis in Asia is the low transparency disclosed by the commercial bank information. Along with the succesul listing on the stock market of Industrial and Commercial Bank of China, Bank of China and China Construction Bank, which are the three state-owned commercial banks, the current commercial bank information disclosure system has obviously lagged to the development of modern finance service. The exploration to establish bank accounting information disclosure system is very significant. It is not only necessary for the self-development of the commercial banks, but is the very need to enhance the supervision toward the bank industry and ensure the depositors’ interest rate. In recent years, china has made great progress on the establishment of the commercial bank accounting information disclosure system. There are some related laws and regulations were issued one after another and the actual practices of the information disclosure are improving gradually.But we should also see that there is a long way for China commercial bank information disclosure to go to meet the Basel committee’s request. Currently, the main problems are as follows: first, the disclosure content is not general enough; second, the disclosure form is not normative enough; third, the accounting system is incompleted; fourth, the related laws and regulations are uncertain; fifth, the accounting information is not certain. The situation of the bank accounting information disclosure in China cannot satiy the need of the social economy and finance development, which brings difficulties to enhance the financial supervision toward the bank industry and the practice of the social supervision.The establishment of the bank accounting information disclosure system must follow the principles of unity, normative and cost and benefits. To be specific, currently, we he to do the following jobs: first, to make certain of the related laws, regulations and supervision policies; second, to establish the accounting standard which will fit closely to the international custom and usage; third, to improve the accounting information disclosure system; fourth, to encourage and improve the development of the market intermediary organs; fifth, to advance the related coordinative reforms; sixth, to explore the establishment of the interactive mode of the accounting information disclosure, which is brand new and represents the development of accounting information disclosure in the future.To begin from the supervision toward the bank accounting information disclosure, there are some objectives to achieve currently: first, to perfect the Data Report submitting system of the commercial banks and the "all subjects" system of the supervision department; second, to establish the effective information communication system for the CBRC and the related departments. Third, to establish the effective internal controlling system related with the accounting information disclosure; fourth , to constitute and issue the supervision law of bank accountancy information disclosure to cooperate the full startup of the CBRC; fifth , to advance the quality of the information disclosure supervisors; sixth, to establish a series of supervision system adaptive to the situation of our country with the references of the succesul experiences on information disclosure supervision in other countries; to enhance the accounting information disclosure supervision on the internet.
论文关键词： 会计信息披露；制度；商业银行；监管；
Key words（英文摘要）：www.328tibet.cn Accounting information disclosure；System；Commercial bank；Supervision and management；